enough away so the travel time exceeds the bladder capacity of the occupants and where air turbulence at lower altitude's is severe. All small planes, if they have heads at all, have heads that require a combination of suppleness and athletic ability that is likely to be beyond the capability of any one of director's age. After a decent interval the purchase of a larger plane will sail through the board easily. (I witnessed one request go through unchallenged when an invited director - a big man - noted that the existing plane, a Lear 35, was the only plane in which he had ever "urinated on his necktie.") In this field "dream no little dreams." Don't pay more than $2 million for a plane you can't stand up in. Properly handled, there's a G-3 out there at the end of the rainbow to serve as your own imperial barge. But even here, use of the corporate aircraft will be subject to IRS challenge unless the plane's log is carefully documented. If ports of call like Las Vegas, Bermuda, Sea Island, Los Cruces, or even Santa Rosa appear too frequently, embarrassment can arise. One's enjoyment can be inhibited by being required to reach recrea tional areas by commercial lines. However, if your corporate plane's log shows an occasional stop in Texarkana or Gary, Indiana, for example, it will be apparent that you're not using it just for fun. A tax-free corporate jet can be justified by yet another step, although it is one not open to every executive. The ultimate is to get the board to resolve that because of the CEO's indispensability to the company's welfare - and the possible threat to his person from terrorist attacks - the CEO is required (indeed, ordered) to 8